81. Drawback on goods used in manufacture

Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manufactured in Singapore and the prescribed goods are so exported by the manufacturer as part or ingredient of any goods manufactured in Singapore, then if customs duty or excise duty has been paid on the prescribed goods and not drawn back the Director‑General may, on such exportation, allow to the manufacturer a drawback of the duty so paid at such rates as may be prescribed, if —

the prescribed goods exported have been manufactured on premises approved by the Director‑General;

provision to the satisfaction of the Director‑General has been made for the control and supervision on the premises of the deposit and issue for use of the prescribed goods;

such books of account are kept as the Director‑General may require for the purpose of ascertaining the quantity of the prescribed goods used in the manufacture;

the prescribed goods are exported within 12 months from the date upon which customs duty or excise duty was paid or within such longer period as may be approved by the Director‑General; and

a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled.